body {margin: 0; padding: 0; background-color: #FFFF80; }
#imSite {width: 988px; margin: 15px auto; text-align: left; }
#imHeader {height: 150px; background-image: url('top.jpg'); background-repeat: no-repeat; background-position: center top; }
#imBody {background-color: #800000; }
#imMenuMain {height: 36px; padding: 1px 7px 0 75px; background-color: #C00000; }
#imContent {clear: left; padding: 25px 40px 0 40px; }
#imFooter {clear: both; height: 40px; background-color: #FF0000; }
#imFooter_L {margin: 10px 0 0 70px; float: left; }
#imFooter_R {margin: 10px 70px 0 0; float: right; }